What changed in this filing

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Item 4. Controls and Procedures

2021-08-16 compared with 2021-05-18 · 17 added, 21 removed, 13 unchanged (75% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation, under the supervision

and with the participation of our management, including our chief executive officer and chief financial officer, of the effectiveness

of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities

Exchange Act of 1934, as amended (the ‘‘Exchange Act’’).

Disclosure controls and procedures include, without limitation,

controls and procedures that are designed to ensure that information required to be disclosed by an issuer in the reports that it files

or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive

and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required

Based upon our evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls

and procedures were not effective for the three months ended March 31, 2021 in ensuring that information that we are required to disclose

in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified

in the Securities and Exchange Commission rules and forms.

In the course of our review of our consolidated

financial results for the three months ended March 31, 2021, we identified a material weakness in our internal control over financial

reporting related to our failure to adequately evaluate the accounting treatment for the warrants issued as incentive for the existing

holders to exercise their warrants.

We carried out an evaluation, under the

supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the

effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)

under the Securities Exchange Act of 1934, as amended (the ‘‘Exchange Act’’).

Disclosure controls and

procedures include, without limitation, controls and procedures that are designed to ensure that information required to be

disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the

issuer’s management, including its principal executive and principal financial officers, or persons performing similar

functions, as appropriate to allow timely decisions regarding required disclosure.

Based upon our evaluation, our Chief Executive

Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective for the six

months ended June 30, 2021 in ensuring that information that we are required to disclose in reports that we file or submit under the

Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange

Commission rules and forms.

Changes in Internal Control over Financial Reporting

We believe we are taking the necessary steps to

improve our internal control over financial reporting by increasing it’s use of outside accounting experts for assistance with complicated

accounting matters.

The Company is in the process of evaluating the

internal control procedures of the ChizComm entities.

There were no changes in our internal control over financial reporting

that occurred during the quarter ended June 30, 2021, that have materially affected, or are reasonably likely to materially affect, our

internal control over financial reporting.

Inherent Limitations over Internal Controls

9 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures